Performance Audit of Incurred Costs – Georgetown University

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Date Issued

Wednesday, September 17, 2025

Submitting OIG

National Science Foundation OIG

Agencies Reviewed/Investigated

National Science Foundation

Report Number

25-01-006

Report Type

Audit

Location

Washington D.C.,
United States

Number of Recommendations

Questioned Costs

$105,291

Funds for Better Use

Report updated under NDAA 5274

External Entity

Georgetown University

Open Recommendations

This report has 6 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1.1	Yes	$13,904	$0
Direct Georgetown to provide documentation supporting that it has repaid or otherwise credited the $13,904 in questioned salary, travel, materials and supplies, consultants, and subaward expenses for which it has agreed to reimburse NSF
2.1	Yes	$22,120	$0
Direct Georgetown to provide documentation supporting that it has repaid or otherwise credited the $22,120 in questioned subaward and other direct cost expenses for which it has agreed to reimburse NSF.
3.1	Yes	$32,083	$0
Direct Georgetown to provide documentation supporting that it has repaid or otherwise credited the $32,083 in questioned indirect expenses for which it has agreed to reimburse NSF.
4.1	Yes	$19,150	$0
Direct Georgetown to provide documentation supporting that it has repaid or otherwise credited the $19,150 in questioned publication and materials and supplies expenses for which it has agreed to reimburse NSF.
5.1	Yes	$18,034	$0
Direct Georgetown to provide documentation supporting that it has repaid or otherwise credited the $18,034 in questioned indirect expenses for which it has agreed to reimburse NSF.
6.1	Yes	$0	$0
Direct Georgetown to implement enhanced procedures and internal controls to ensure compliance with its own policies for NSF award oversight, including verifying competitive bidding documentation, required reviews and approvals, accurate equipment records, timely effort certification, and correct subrecipient indirect rates.